Export RepresentationWhat are the main types of taxes and fees involved in the business?

Under the current policy framework in 2025, export agency businesses primarily involve three major categories of taxes and fees:

• Value-added tax related
  • Export Goods Value-Added Tax (0% tax rate)
  • Agency Service Fee VAT (currently 6%)
  • Export Drawback(Determine the tax rebate rate based on the product's HS code.)
• Tariff-related
  • Import duty of the destination country (calculated based on CIF price)
  • Anti-dumping/Countervailing Duties (Specific Commodities)
• Other taxes and fees
  • Port Construction Fee (levied by container)
  • Customs Inspection Service Fee (incurred upon inspection)

Which taxes and fees will the agency help us declare?

The scope of professional export agency services typically includes:

• Customs declaration agency involves prepayment and deduction of tariffs.
• Collection and Preliminary Review of Export Tax Rebate Documents
• VAT treatment in cross-border logistics processes
• Special trade methods (such asCross-border E-commerce) Tax filing

Special attention:The ultimate entity responsible for tax filing remains the commissioning enterprise, with the agency company only providing professional services. In 2023, a listed company was fined 1.2 million yuan for mistakenly transferring tax liabilities to an agency company.

How exactly does the export tax refund process work?

By 2025, the Electronic Tax Bureau system has achieved full-process online processing:

• Phase One: Document Preparation
  • Customs Declaration Form (must match the product name on the VAT invoice)
  • Maritime TransportationBill of Lading/Air TransportationInvoice
  • A complete export agency agreement should be attached with:Voucher (must be completed within 30 days)
• Phase II: System Declaration
  • Submit data through the "Single Window" for international trade.
  • The tax system automatically matches the information from the three documents.
• Phase 3: Funds Received
  • The average processing time has been reduced to 7 working days.
  • After the adjustment of the tax refund rate in 2023, the maximum tax refund rate for mechanical and electrical products can reach 13%.

How to handle tariff differences between different countries?

Tariff Characteristics of Major Trading Partners:

• US Market
  • Parcels under $800 are duty-free (commonly used in cross-border e-commerce).
  • The average tariff rate for textile products is 11.3%.
• European Union Market
  • The CIF duty-paid price calculation is widely adopted.
  • Starting from 2024, a 4.7% environmental tax will be imposed on lithium batteries.
• Southeast Asian Market
  • Under the RCEP agreement, 60% of goods enjoy zero tariffs.
  • It is recommended to verify through the following methods:Books require prior application for FORM E.

How to Avoid Cross-Border Tax Compliance Risks?

It is recommended to establish a triple risk control mechanism:

• Declaration Consistency Verification
  • The discrepancy between the commercial invoice and the customs declaration amount shall not exceed 5%.
  • The product name must be fully consistent in both Chinese and English.
• Exchange rate fluctuation management
  • Convert using the exchange rate on the first day of the customs declaration month.
  • It is recommended to retain the bank.FX Settlement AgencyPayment Receipt
• Special Transaction Monitoring
  • The sample for export must be labeled as "Not for Sale."
  • The declaration of repaired goods requires the submission of a letter of guarantee.

Frequently Asked Questions on Taxation

• Q: Is an additional service tax required for export agency services?

  A: The agency service fee already includes 6% VAT, so no additional tax payment is required.

• Q: What should I do if the tax refund is delayed?

  A: You can track the progress through the "Tax Refund Status Inquiry" module on the electronic tax bureau's website. If it exceeds 15 working days, you may apply for expedited processing.

• Q: What taxation method applies to cross-border e-commerce?

  A: The new policy in 2024 stipulates that B2C exports can choose either the "tax exemption without invoice" or the "verified collection" method.

Important Notice:This document is prepared based on policies effective before March 2025. For specific operations, please refer to the interpretation by the competent tax authority. It is recommended to log in to the official website of the General Administration of Customs (customs.gov.cn) monthly to check the policy update column.